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2008 (9) TMI 883 - RAJASTHAN HIGH COURTExclusion of room coolers from the entry referable to 12 per cent rate of tax - Whether exclusion of section 5, Limitation Act has to be taken as having been provided by necessary implication? Held that:- The revision petition is barred by limitation by two days and in the overall circumstances of the case, it appears appropriate to condone the delay in filing the revision petition. Delay is, accordingly, condoned. The revision petition be registered to its regular number. On a comprehension of the facts noticed by the learned appellate authority and having examined the notifications with the said budget speech, this court is satisfied that the learned appellate authorities have rightly construed the later notifications as being intended to exclude the room coolers from the entry referable to 12 per cent rate of tax. The view as taken by the appellate authorities calls for no interference.
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